基于价值链视角的战略成本管理研究——以苏宁易购为例

Research on Strategic Cost Management Based on Value Chain Perspective-Taking Suning.Com as an Example

从价值链的角度出发,选择电商企业具有代表性的公司苏宁易购,对其价值链从自身内部、纵向上下游、横向竞争的维度进行分析,从中发现了其成本管理存在的问题包括:物流成本缺乏有效控制、研发投入不足、现金循环周期长,为苏宁易购的战略成本管理提出提高物流系统自动化、智能化水平,提高研发能力、利用大数据进行数据挖掘等改进措施。

From the perspective of value chain,Suning.com,a representative company of e-commerce enterprises,analyses its value chain from the dimensions of internal,vertical upstream and downstream,and horizontal competition,and discovers the problems of its cost management,and then puts forward proposals to improve the automation and intelligence level of the logistics system,improve the R&D capability,and make use of the strategic cost management of Suning.com.It proposes improvement measures for Suning's strategic cost management,such as improving the level of automation and intelligence of the logistics system,improving R&D capability,and using big data for data mining.